Results 91 to 100 of about 881,519 (220)
Neurophysiological Methods in Accounting and Finance
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract This paper introduces the concept of platform auxiliaries to identify a set of actors that provide independent resources explicitly designed to support complementors in their value creation and capture activities. Platform auxiliaries capitalize on unmet needs of complementors within platforms, offering services such as third‐party software ...
Donato Cutolo +2 more
wiley +1 more source
Audit fees-audit quality relationship: Does employee board representation matter? [PDF]
We examine the effect of employee board representation on audit fees and whether the interplay between audit fees and employee board representation has an impact on audit quality, as measured by discretionary accruals.
Omoteso, Kamil +7 more
core +1 more source
Uninformative news, limited attention and institutional investors
Journal of Risk and Insurance, EarlyView.Abstract Using the universe of transaction‐level data in the U.S. corporate bond market around uninformative downgrades, we find an abnormal increase in trading volume, abnormal bond returns, and a subsequent reversal. On the contrary, we do not find a reversal for abnormal bond returns associated with informative rating actions.
Maria Efthymiou +2 more
wiley +1 more source
Pursuing patents for their own sake: How the investment discourse shapes patent quality and quantity
The Journal of World Intellectual Property, EarlyView.Abstract Patent systems worldwide face criticisms over declining patent quality and increasing patent quantity. While most research focuses on strengthening examination rigour, this article turns attention to relatively underexplored patenting incentives.
Li Liu
wiley +1 more source
Learning From 25 Years of Changes in Business Tax Policy
Public Budgeting &Finance, EarlyView.Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley +1 more source
When Public Budgets Break Bad: Administrative Fines as Hidden Taxation Under Fiscal Pressure
Public Budgeting &Finance, EarlyView.Abstract Do fiscally stressed governments turn administrative fines into hidden taxation? After the 2021 collapse of land‐transfer revenue removed local budgets' own‐source income, we compare Chinese cities with differing exposure to this common shock, using 20 million penalty records processed with a fine‐tuned language model.
Shenghua Lu, Hui Wang
wiley +1 more source
Audit fees in Malaysia: does corporate governance matter? [PDF]
, 2011 This study examines the relationship between corporate governance and audit fees during the period before and after the enactment of the Malaysian Code of Corporate Governance (MCCG).
Zain, Mazlina Mat +2 more
core +1 more source
Canadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 4, November 2026.ABSTRACT How credibility is constructed under conditions of epistemic uncertainty is a central question in the sociology of knowledge. Telepathic animal communication (TAC) represents a field in which knowledge claims are inherently non‐verifiable, yet services are actively marketed and consumed.
Annika Barzen, Dylan Göpfert
wiley +1 more source
Concurrency and Computation: Practice and Experience, Volume 38, Issue 19, October 2026.ABSTRACTThis work presents a privacy‐preserving remote healthcare system that integrates blockchain technology with a root seed‐based pseudonymization mechanism and lightweight cryptographic controls. Addressing the privacy risks of public ledgers and the limited computational resources of medical IoT devices, the proposed system focuses strictly on ...
Hoc Minh Le, Özgür Öksüz
wiley +1 more source